Subheading · Chapter 03 · Heading 0302
0302.23: Flat fish: sole (Solea spp.)
Official description Sole (Solea spp.)
Subheading 0302.23 belongs to heading 0302 (fish, fresh or chilled) in chapter 03.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 0302 23 00 00 Sole (solea spp.) 14%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
Import requirements 5
- Prohibition or restrictionImport prohibition
- Applies to goods from
- Cambodia, Comoros, North Korea, St Vincent & the Grenadines
- Legal act
- 2014 No. 170, S.I. 2019/411
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlControl on illegal, unreported and unregulated fishing
- Applies to goods from
- all countries except Cambodia, Comoros, St Vincent & the Grenadines
- Import controlImport control of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 14% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Iceland agreementQuota | Iceland | 4.5% |
| UK–Norway agreement | Norway | 4.5% |
| DCTS Standard | Indonesia | 10.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £588k | 49% | +55.5% | |
| £272k | 22.7% | +24.7% | |
| £237k | 19.8% | +123.4% | |
| £40k | 3.3% | — | |
| £39k | 3.3% | +318.5% | |
| £14k | 1.1% | +40% | |
| £10k | 0.8% | -23.8% | |
| £0 | 0% | -100% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$36kUS$36k+US$755k+US$7m+> US$32m
Exports: 70
- Netherlands: US$49m
- France: US$38m
- Spain: US$32m
- United Kingdom: US$24m
- Belgium: US$20m
- Portugal: US$17m
- Mexico: US$7m
- Ireland: US$6m
- Denmark: US$6m
- Germany: US$5m
- Mauritania: US$3m
- Iceland: US$3m
- Italy: US$2m
- Norway: US$1m
- China: US$1m
- Croatia: US$834k
- Morocco: US$755k
- Senegal: US$681k
- Greece: US$639k
- United States: US$352k
- Panama: US$318k
- Pakistan: US$202k
- Gambia: US$162k
- Luxembourg: US$134k
- Argentina: US$128k
- Myanmar (Burma): US$128k
- India: US$93k
- Czechia: US$57k
- Türkiye: US$55k
- United Arab Emirates: US$53k
- Japan: US$49k
- Indonesia: US$48k
- Sweden: US$44k
- Oman: US$36k
- Estonia: US$32k
- Angola: US$24k
- Latvia: US$11k
- New Zealand: US$9k
- Bulgaria: US$8k
- Guinea: US$8k
- Romania: US$8k
- Algeria: US$7k
- Austria: US$5k
- Slovenia: US$5k
- Singapore: US$4k
- Poland: US$4k
- Saudi Arabia: US$3k
- South Korea: US$3k
- Sri Lanka: US$3k
- Nicaragua: US$3k
- Thailand: US$2k
- Australia: US$2k
- Brazil: US$2k
- Guatemala: US$2k
- Malaysia: US$2k
- Canada: US$1k
- St Helena: US$1k
- Israel: US$1k
- Tunisia: US$1k
- South Africa: US$1k
Trade value (US$) no reported trade < US$30kUS$30k+US$275k+US$3m+> US$35m
Imports: 93
- Spain: US$45m
- Netherlands: US$37m
- France: US$35m
- Italy: US$26m
- Belgium: US$22m
- United States: US$16m
- Germany: US$10m
- Switzerland: US$6m
- Portugal: US$3m
- Greece: US$3m
- Ireland: US$2m
- Bulgaria: US$1m
- Denmark: US$1m
- Luxembourg: US$1m
- United Arab Emirates: US$1m
- Hong Kong SAR China: US$994k
- Austria: US$899k
- United Kingdom: US$749k
- South Korea: US$494k
- Canada: US$468k
- Romania: US$442k
- Poland: US$299k
- Singapore: US$275k
- Thailand: US$259k
- Israel: US$247k
- Sweden: US$246k
- Cyprus: US$246k
- Croatia: US$201k
- Czechia: US$155k
- Finland: US$125k
- Slovakia: US$124k
- Qatar: US$124k
- Ukraine: US$124k
- Norway: US$110k
- China: US$107k
- South Africa: US$86k
- Barbados: US$69k
- Slovenia: US$68k
- Tunisia: US$63k
- Andorra: US$56k
- Lithuania: US$50k
- Estonia: US$46k
- Türkiye: US$40k
- Latvia: US$31k
- Jordan: US$30k
- Hungary: US$30k
- Taiwan: US$30k
- Malaysia: US$25k
- Gibraltar: US$21k
- Bahrain: US$21k
- Japan: US$21k
- Belarus: US$20k
- Kazakhstan: US$20k
- Saudi Arabia: US$18k
- Serbia: US$18k
- Bermuda: US$17k
- Côte d’Ivoire: US$16k
- Mauritius: US$15k
- Kuwait: US$14k
- St Barthélemy: US$12k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$49m | 22.5% | |
| 2 | US$38m | 17.5% | |
| 3 | US$32m | 14.5% | |
| 4 | US$24m | 10.8% | |
| 5 | US$20m | 9.1% | |
| 6 | US$17m | 7.7% | |
| 7 | US$7m | 3.4% | |
| 8 | US$6m | 2.6% | |
| 9 | US$6m | 2.6% | |
| 10 | US$5m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$45m | 20.6% | |
| 2 | US$37m | 17% | |
| 3 | US$35m | 15.9% | |
| 4 | US$26m | 11.8% | |
| 5 | US$22m | 10.2% | |
| 6 | US$16m | 7.6% | |
| 7 | US$10m | 4.7% | |
| 8 | US$6m | 2.9% | |
| 9 | US$3m | 1.3% | |
| 10 | US$3m | 1.3% |
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 10%median duty
- 48number of duty-free countries (MFN)
- 60%highest: Kiribati, Türkiye, Barbados
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 30% | 2021 · HS 2007 | ||
| 10% | 2023 · HS 2017 | ||
| 8% | 2023 | ||
| 0% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 40% | 2022 · HS 2017 | ||
| 8% | 2021 · HS 2017 | ||
| 40% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2022 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2002 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 9% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 40% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 10% | 2022 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 15% | 2023 | ||
| 13% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 40% | 2023 · HS 2012 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 40% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 26% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 40% | 2023 | ||
| 3.5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 35% | 2023 | ||
| 60% | 2023 · HS 2002 | ||
| 0% | 2023 | ||
| 8% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 25% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 11% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 0% | 2023 | ||
| 8% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 20% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 40% | 2023 · HS 2012 | ||
| 0% | 2021 · HS 2017 | ||
| 40% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 40% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 10% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 40% | 2023 · HS 2012 | ||
| 44% | 2023 | ||
| 9% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 14% | 2023 | ||
| 0.1%* | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 4% | 2021 · HS 2012 | ||
| 25% | 2017 · HS 2017 | ||
| 40% | 2023 | ||
| 0% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 03413 Flat-fish, fresh/chilled (excluding livers & roes)
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 04231 Wild flatfish, live, fresh or chilled04232 Farmed flatfish, live, fresh or chilled
- ISIC Rev. 4 activity
- 0311 Marine fishing0321 Marine aquaculture
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 0302.23 | unchanged |
| 2012 | 0302.23 | changed |
| 2007 | 0302.23 | changed |
| 2002 | 0302.23 | changed |
| 1996 | 0302.23 | changed |
| 1992 | 0302.23 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
The UK Global Tariff has one tariff line for subheading 0302.23; the duty is 14%.
Subheading 0302.23 is a single line in the EU Combined Nomenclature, where the duty is 15%.
167 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 14%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £1.2m between September 2025 and August 2026 (up 61% on the year before); Faroe Islands supplied 49%, followed by Spain.
In 2024, countries exported these goods worth US$218m (−2.9% year on year).
The largest exporter was the Netherlands (US$49m), followed by France.
Questions and answers
What is the HS code for flat fish: sole (Solea spp.)?
Flat fish: sole (Solea spp.) fall under HS subheading 0302.23, part of heading 0302, in section I of the Harmonized System.
What is the import duty on flat fish: sole (Solea spp.) in the UK?
Under the UK Global Tariff, imports under 0302.23 from countries without a preferential agreement are charged at 14%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on flat fish: sole (Solea spp.) in the EU?
Under the EU Combined Nomenclature, imports under 0302.23 from countries without a preferential agreement are charged at 15%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most flat fish: sole (Solea spp.)?
The Netherlands, with US$49m in 2024 (22.5% of world exports).
Which countries can export these goods to the UK duty-free?
167 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 14% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Faroe Islands (49%), Spain (23%) and Ireland (20%), out of total imports of £1.2m.